https://www.taxtmi.com/caselaws?id=759895 Fly ash bricks and fly ash blocks were treated as covered by the concessional GST entry at 5% after a CBIC clarification stated that the 90% or more fly ash content requirement applied only to fly ash aggregate, not to bricks or blocks. The clarification also removed that condition from the relevant description with effect from 18 July 2022. On that basis, the earlier advance ruling taxing the goods at 18% could not be sustained, and the impugned orders were set aside. The point of principle is that a numerical content condition in a GST notification cannot be extended to distinct goods when the clarificatory circular limits that condition to another category. en-us Wed, 25 Sep 2024 00:00:00 +0530 Mon, 12 May 2025 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759895 Fly ash bricks and fly ash blocks were treated as covered by the concessional GST entry at 5% after a CBIC clarification stated that the 90% or more fly ash content requirement applied only to fly ash aggregate, not to bricks or blocks. The clarification also removed that condition from the relevant description with effect from 18 July 2022. On that basis, the earlier advance ruling taxing the goods at 18% could not be sustained, and the impugned orders were set aside. The point of principle is that a numerical content condition in a GST notification cannot be extended to distinct goods when the clarificatory circular limits that condition to another category. Case-Laws GST Wed, 25 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759895